2005 (5) TMI 584

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..... lant during the relevant period was availing Modvat credit of duty paid on inputs used in the manufacture of the final products. For the said purpose, they filed a declaration in terms of provisions of Rule 57G giving the entire set of inputs and the final products. They were manufacturing two types of Loaders, one with the electrical machine and the other which was manually operated. Both types w .....

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..... where these goods were not used. The above contention was not accepted by the authorities below who confirmed the demand and imposed penalty. 3. After hearing both sides, I find that it cannot be said that the credit availed in respect of electrical motors and cables was used for discharging the duty on the loader in which the said inputs were actually not used. The appellant was maintaining a c .....

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